In the payment of any tax administered by this article, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1¢.
W. Va. Code § 11-10-5k
Fractional parts of a cent
Known as the West Virginia Tax Procedure and Administration Act
The act spans §§ 11-10-1 to 11-10-9a (87 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.